Arizona Income Tax Rates, Tables, and Calculator for 2026
Arizona has one flat income tax rate of 2.5% for 2026. Compare AZ state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Arizona ranks among states.
Arizona has one individual income tax bracket with a statutory flat rate of 2.5% for 2026. The same flat rate applies regardless of filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Arizona Form 140 tax returns are generally due April 15, 2027.
Arizona replaced its progressive income tax brackets with a single 2.5% rate in 2023. The rate remains unchanged for 2026 and appears in the Department of Revenue's 2026 estimated income tax worksheet. House Bill 4168, signed June 13, 2026, made several deduction and credit changes while leaving the flat rate unchanged. These include deductions for qualified tips and overtime and a larger credit for dependents under age 17. The Arizona Department of Revenue is expected to publish the final 2026 deduction and credit amounts before the 2027 tax filing season begins. Use the calculator and comparison tables below to see how income and filing status affect Arizona taxes, then follow the step-by-step examples.
Tax Calculator
Arizona Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Arizona income tax for 2026. Results open in our All 50 States income tax calculator with Arizona highlighted. The examples below provide a starting point, showing Arizona income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 2.5%, while the effective tax rate rises as the fixed standard deduction covers a smaller share of income. Arizona ranks 11th nationally at each income level shown.
How Much Will You Pay in Arizona?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $856 | 2.5% | 1.71% | 11 |
| $75,000 | $1,481 | 2.5% | 1.98% | 11 |
| $100,000 | $2,106 | 2.5% | 2.11% | 11 |
| $125,000 | $2,731 | 2.5% | 2.19% | 11 |
| $150,000 | $3,356 | 2.5% | 2.24% | 11 |
2026 Arizona State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $15,750 standard deduction for 2025 specified in Arizona's 2026 estimated-tax instructions. This is an estimated-tax basis, not a confirmed final 2026 deduction amount. Assumes the taxpayer is not blind or claimed as a dependent, with no other deductions, adjustments, or tax credits. Federal, payroll, and local taxes are excluded.
2026 Arizona State Rank: Arizona falls in the low income tax range nationally, ranking 11th across all five income levels shown. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $2,106 in Arizona state income tax for 2026. The marginal tax rate is 2.5%, while the effective rate is lower at 2.11%. The $15,750 state standard deduction explains the difference by reducing taxable income to $84,250.
Tax Rates
Arizona Income Tax Rates
Arizona is a flat tax state with one statutory individual income tax rate of 2.5% for 2026. The same rate applies to Arizona taxable income for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Arizona's transition from progressive brackets to a flat rate.
Arizona State Income Tax Bracket and Rate History, 2007-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2023-2026 | 1 | 2.5% |
| 2022 | 2 | 2.55% - 2.98% |
| 2019-2021 | 4 | 2.59% - 4.5% |
| 2007-2018 | 5 | 2.59% - 4.54% |
Arizona reduced its individual income tax schedule from five brackets to four in 2019, then to two in 2022. The single 2.5% rate took effect in 2023 after the state met the revenue conditions in the law. It remains unchanged for 2026.
The flat rate applies after the Arizona standard deduction or allowable itemized deductions and other state adjustments. Our wage examples use the standard deduction, which reduces the effective tax rate below the 2.5% marginal rate. See the step-by-step examples for the estimated-tax deduction amounts and calculations.
Compare States
Compare Arizona to Other States
The next table compares Arizona with California, Colorado, Nevada, New Mexico, and Utah, plus Oregon and Texas, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Arizona. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Arizona vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Nevada | 1 | $0 | −$1,481 | 0% | 0.00% |
| Texas | 1 | $0 | −$1,481 | 0% | 0.00% |
| Arizona | 11 | $1,481 | $0 | 2.5% | 1.98% |
| New Mexico | 20 | $2,359 | +$878 | 4.7% | 3.15% |
| Colorado | 27 | $2,592 | +$1,110 | 4.4% | 3.46% |
| California | 30 | $2,665 | +$1,184 | 8% | 3.55% |
| Utah | 37 | $3,110 | +$1,628 | 4.45% | 4.15% |
| Oregon | 51 | $5,055 | +$3,574 | 8.75% | 6.74% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Arizona. Differences are calculated before rounding to whole dollars. Nevada and Texas do not tax wage income. Arizona use prior-year amounts directed by their 2026 estimated-tax instructions. Oregon uses 2026 withholding guidance with some prior-year rules, while New Mexico and Utah also retain some prior-year inputs. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed source years and assumptions.
Key takeaway: At $75,000 of annual income, Arizona has lower state income tax than every other state with income tax shown here. Its estimated $1,481 tax is about $878 less than New Mexico, $1,184 less than California, and $1,628 less than Utah. Oregon is about $3,574 higher than Arizona, while Nevada and Texas have no individual income tax.
Examples
Arizona Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Arizona residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Arizona starts with federal adjusted gross income and uses its own standard deduction. The federal standard deduction is not subtracted separately in the Arizona calculation. These examples use the Arizona standard deduction, with no other deductions, Arizona additions or subtractions, or tax credits. Deductions for qualified tips and overtime and any standard deduction increase for charitable contributions are excluded. See the All 50 States calculator for a full list of assumptions and sources.
Arizona Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $15,750 | $31,500 |
| Taxable Income | $59,250 | $118,500 |
| State Income Tax | $1,481 | $2,963 |
| Effective Tax Rate | 1.98% | 1.98% |
| Marginal Tax Rate | 2.5% | 2.5% |
Arizona's 2026 estimated-tax instructions use the 2025 standard deductions of $15,750 for Single and $31,500 for Married Filing Jointly. These examples follow that same basis. The amounts are prior-year deductions used for estimating 2026 tax, not confirmed final 2026 deduction amounts. Final inflation-adjusted amounts may change the estimates when the Department of Revenue publishes its 2026 return instructions.
Looking at the table above, we can see that the same 2.5% tax rate applies to both Single and Married Filing Jointly statuses. The Arizona standard deduction doubles for Married Filing Jointly, matching the doubling of household income. Taxable income and estimated state income tax also double, leaving both examples with the same 1.98% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. The $1 difference when doubling the displayed Single tax comes from rounding. Filing jointly therefore produces no Arizona marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the estimated-tax worksheet uses a $15,750 Arizona standard deduction. With wages only and no other adjustments, subtracting this deduction leaves $59,250 of Arizona taxable income.
- Taxable income: Subtract the Arizona standard deduction from household income. $75,000 − $15,750 = $59,250
- Estimated Arizona income tax: Multiply taxable income by the flat tax rate of 2.5%. $59,250 × 0.025 = $1,481.25
Arizona effective tax rate: $1,481.25 divided by $75,000 of household income equals 1.98%, rounded. The estimated state income tax rounds to $1,481 in the comparison table.
Arizona marginal tax rate: 2.5%, the rate applied to each additional dollar of Arizona taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The joint example uses the $31,500 standard deduction specified by the estimated-tax instructions. Subtracting this deduction leaves $118,500 of Arizona taxable income.
- Taxable income: Subtract the joint Arizona standard deduction from household income. $150,000 − $31,500 = $118,500
- Estimated Arizona income tax: Multiply taxable income by the same flat tax rate of 2.5%. $118,500 × 0.025 = $2,962.50
Arizona effective tax rate: $2,962.50 divided by $150,000 of household income equals 1.98%, rounded. The estimated state income tax rounds to $2,963 in the comparison table.
Arizona marginal tax rate: 2.5%, unchanged from the Single example.
Takeaway
Arizona Income Tax Takeaways
A flat tax rate applies to taxable income: Arizona's 2.5% rate does not apply to the entire paycheck in these examples. The Arizona standard deduction reduces the income subject to state tax. The federal standard deduction is not subtracted in the Arizona calculation.
The joint tax equals the combined tax of two single filers: At $75,000 for Single and $150,000 for Married Filing Jointly, the joint household has twice the income, standard deduction, and taxable income. Before rounding, the joint tax of $2,962.50 is exactly twice the Single tax of $1,481.25. This simplified comparison shows no Arizona marriage penalty.
Both examples produce the same effective tax rate: Estimated Arizona income tax divided by household income produces a 1.98% effective rate for both filing statuses. Both also have a 2.5% marginal rate. Results can differ when other deductions, state adjustments, or credits apply.
Arizona is lower than most neighbors in this comparison: At $75,000 of Single income, Arizona's estimated $1,481 state income tax is lower than California, Colorado, New Mexico, and Utah, while Nevada has no individual income tax. The savings range from about $878 compared with New Mexico to $1,628 compared with Utah. Nationally, Arizona ranks 11th at that income level, in the low income tax range.
FAQ
Frequently Asked Questions
Is Arizona a flat tax state?
Yes. Arizona has a flat individual income tax rate of 2.5% for 2026. The same rate applies to Arizona taxable income regardless of filing status. Deductions and state adjustments can reduce taxable income, so the flat rate generally does not apply to the entire paycheck.
What is the Arizona income tax rate for 2026?
The Arizona individual income tax rate is 2.5% for the 2026 tax year. Arizona has used this single rate since 2023, when it replaced its progressive tax brackets.
How much is Arizona income tax on $75,000?
For 2026, a Single filer earning $75,000 pays an estimated $1,481 in Arizona state income tax. The calculation uses the $15,750 standard deduction for 2025 specified in Arizona's 2026 estimated-tax instructions, leaving $59,250 of taxable income. The 2.5% flat rate produces a 1.98% effective tax rate. This assumes full-year residency, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent, with no other deductions, adjustments, or credits. Final 2026 deduction amounts may change the estimate.
How much is Arizona income tax on $100,000?
For 2026, a Single filer earning $100,000 pays an estimated $2,106 in Arizona state income tax. The calculation uses the $15,750 standard deduction for 2025 specified in Arizona's 2026 estimated-tax instructions, leaving $84,250 of taxable income. The 2.5% flat rate produces a 2.11% effective tax rate. This assumes full-year residency, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent, with no other deductions, adjustments, or credits. Final 2026 deduction amounts may change the estimate.
What is the Arizona marginal tax rate?
The Arizona statutory marginal income tax rate is 2.5% for 2026. Each additional dollar of Arizona taxable income is taxed at 2.5% before credits. Both Single and Married Filing Jointly use the same marginal rate.
What is the Arizona effective tax rate?
The Arizona effective income tax rate is state income tax divided by household income. Our 2026 estimates produce a 1.98% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. These examples use the prior-year standard deductions specified in Arizona's 2026 estimated-tax instructions. Both effective rates are below the 2.5% marginal rate because the standard deduction reduces taxable income. Other deductions, adjustments, or credits can change the result.
Does Arizona have a standard deduction?
Yes. Arizona allows a state standard deduction and adjusts its amounts annually for inflation. The 2026 estimated-tax instructions direct taxpayers to use the 2025 amounts: $15,750 for Single or Married Filing Separately, $31,500 for Married Filing Jointly, and $23,625 for Head of Household. These are prior-year amounts used for estimated payments, not confirmed final 2026 deductions. Arizona also permits itemized deductions, even when the federal return uses the standard deduction.
Does Arizona have a personal exemption?
Arizona does not provide a general personal exemption for every taxpayer or spouse. For 2026, an eligible taxpayer age 65 or older can claim a $2,100 exemption, and a taxpayer who is blind can claim a $1,500 exemption. The state also allows exemptions for certain qualifying older people receiving support or care.
Does Arizona have a dependent exemption?
No. Arizona replaced its general dependent exemption with a dependent tax credit beginning in 2019. Qualifying dependents must meet the federal dependent rules. The credit reduces Arizona tax owed rather than taxable income.
Does Arizona have a child tax credit?
Yes. Arizona provides a dependent tax credit that includes qualifying children. For 2026, full-year residents can claim up to $125 for each qualifying dependent under age 17 at year-end and $25 for each dependent age 17 or older. The credit for children under 17 increased from $100 to $125 beginning in 2026. This state credit is separate from the federal Child Tax Credit.
The credit begins to phase out above $200,000 of federal adjusted gross income for Single, Married Filing Separately, or Head of Household, and $400,000 for Married Filing Jointly. The applicable credit is reduced by 5% for each $1,000, or part of $1,000, above the threshold. Nonresidents and part-year residents must prorate the credit using their Arizona income ratio.
Does Arizona have an Earned Income Tax Credit?
No. Arizona does not have a state Earned Income Tax Credit for 2026. Eligible Arizona residents may still claim the federal Earned Income Tax Credit on their federal return.
What is Arizona's Family Income Tax Credit?
Arizona's Family Income Tax Credit helps qualifying low-income taxpayers, including single people without dependents. The credit is $40 per qualifying person, subject to income limits based on filing status and dependents. It is capped at $120 for Single or Married Filing Separately and $240 for Married Filing Jointly or Head of Household, and cannot exceed Arizona income tax owed.
Does Arizona allow deductions for tips and overtime in 2026?
Yes. Arizona allows subtractions for qualified tips and qualified overtime deducted on the federal return. House Bill 4168 adopted these provisions beginning with tax year 2025, so they also apply for 2026. Federal eligibility rules and limits apply. Not all tips or overtime pay qualify.
The tips deduction is capped at $25,000 per return and applies to qualifying tips in occupations that customarily received tips before 2025. The overtime deduction covers the extra half of qualifying time-and-a-half pay required by federal law, rather than all pay for overtime hours. Its limit is $12,500, or $25,000 for Married Filing Jointly. Both deductions begin to phase out above $150,000 of modified adjusted gross income, or $300,000 for joint filers. Married taxpayers must file jointly to qualify.
Does Arizona have a marriage penalty?
Our simplified 2026 estimated-tax comparison shows no Arizona marriage penalty. Each spouse earns $75,000, and the joint standard deduction used in the comparison is twice the Single deduction. Before rounding, the $2,962.50 joint tax equals the combined tax of two single filers who each owe $1,481.25. The $1 difference between the displayed joint tax and twice the displayed Single tax comes from rounding. Other deductions, credits, or household circumstances can change the result.
References:
- 2026 Form 140ES, Individual Estimated Income Tax Payment Booklet (PDF). Arizona Department of Revenue. Printed page 4 directs use of 2025 standard deductions. The worksheet on page 9 applies the 2.5% rate. Retrieved October 19, 2026.
- Individual Income Tax Forms. Arizona Department of Revenue. Confirms the flat 2.5% rate for 2023 and later and the federal adjusted gross income starting point. Retrieved October 19, 2026.
- 2025 Individual Income Tax Highlights. Arizona Department of Revenue. Confirms the 2025 standard deductions used by the 2026 estimated-tax instructions. Retrieved October 19, 2026.
- A.R.S. 43-1011: Taxes and Tax Rates. Arizona Legislature. Provides the historical progressive schedules and the revenue-triggered transition to the 2.5% flat rate used for 2026. Retrieved October 13, 2026.
- A.R.S. 43-1041: Optional Standard Deduction. Arizona Legislature. Establishes the standard deduction by filing status and annual inflation adjustments under subsection H. The 2026 examples follow the prior-year amounts directed by Form 140ES above. Retrieved October 13, 2026.
- House Bill 4168, Chapter 140 (PDF). Arizona Legislature, signed June 13, 2026. Sections 15, 16, 18, and 35 cover qualified tips and overtime, standard deductions and annual indexing, the dependent credit, and applicable tax years. Retrieved October 19, 2026.
- House Bill 4168: Senate Fact Sheet, As Enacted. Arizona State Senate. Summarizes the enacted deductions and the increase in the under-17 dependent credit to $125 for 2026. Retrieved October 19, 2026.
- Deductions and Exemptions. Arizona Department of Revenue. Explains itemizing, federal dependent eligibility, and special exemptions. Its $100 under-17 credit figure predates the 2026 increase enacted by House Bill 4168. Retrieved October 19, 2026.
- A.R.S. 43-325: Time for Filing Returns. Arizona Legislature. Establishes the general April 15 deadline for calendar-year returns. Retrieved October 19, 2026.
- A.R.S. 43-1023: Exemptions for Blind Persons and Persons Sixty-Five Years of Age or Older. Arizona Legislature. Establishes the $1,500 blindness and $2,100 age-based exemptions and special support-related exemptions. Retrieved October 19, 2026.
- Publication 6133: Tips and Overtime Deductions (PDF). Internal Revenue Service, March 2026. Explains federal eligibility, the overtime premium, deduction caps, and income phaseouts for 2025 through 2028. Retrieved October 19, 2026.
- A.R.S. 43-1073.01: Dependent Tax Credit. Arizona Legislature. Establishes the dependent credit amounts, income phaseout, and proration for nonresidents and part-year residents. The enacted 2026 change is also documented in House Bill 4168 above. Retrieved October 13, 2026.
- A.R.S. 43-1073: Family Income Tax Credit. Arizona Legislature. Establishes eligibility for single taxpayers and families, the $40-per-person credit, income limits, the $120 and $240 filing-status caps, and the limit to Arizona income tax owed. Retrieved October 13, 2026.
- States and Local Governments with Earned Income Tax Credit and Earned Income Tax Credit (EITC). Internal Revenue Service. Lists jurisdictions with a state or local EITC, which does not include Arizona, and explains the separate federal credit. Retrieved October 13, 2026.